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Sunday, 27 November 2016

SUBJECT : ORGANIZATION AND FUNCTIONS OF THE ENFORCEMENT AND ADVOCACY SERVICE, ITS DIVISION AND SECTIONS

TO : All Internal Revenue Officials and Employees

I.OBJECTIVE:

This Order defines the organization and functions of the Enforcement and Advocacy Service including its division and their sections pursuant to the Rationalization Plan under Executive Order No. 366.

II.ORGANIZATION:

The Enforcement and Advocacy Service shall be under the direct supervision of the Deputy Commissioner for Legal Group. It shall be headed by an Assistant Commissioner and shall be composed of the following divisions with their respective sections:

A.Litigation Division

1.Litigation Section I

2.Litigation Section II

B.Prosecution Division

1.Prosecution Section I

2.Prosecution Section II

C.National Investigation Division

1.Intelligence Section

2.Investigation Section

3.Criminal Investigation Section

III.FUNCTIONS:

ENFORCEMENT AND ADVOCACY SERVICE

1.Performs staff, advisory and consultative functions relative to tax fraud & intelligence operations, litigation & prosecution matters and development & investigation of tax case including those under the Run After Tax Evaders (RATE) Program.

2.Processes Claims for Informer’s Reward;

3.Formulates policies and administers work programs, standards, guidelines and procedures including forms relative to its functions;

4.Provides policy guidance and operational directions to all divisions under the Service relative to its function;

5.Establishes database for criminal violations of internal revenue laws and all court decisions on cases filed and all approved revenue issuances prepared by the Service/Divisions under it for regular updates of the Legal Information System;

6.Supervises and/or coordinates the activities of the Legal Division in the Regional Offices with respect to litigation and prosecution work;

7.Supervise and/or coordinates the activities of the Regional Investigations Division in the Regional Offices with respect to development of cases under the RATE Program.

8.Coordinates with proper offices in the implementation of its functions;

9.Monitors, evaluates and improves programs and activities under the responsibility of the Service;

10.Reviews, recommends and/or approves all reports and other actions of the Divisions under the Service;

11.Consolidates and/or prepares prescribed reports for submission to the offices concerned; and

12.Performs other functions as may be assigned.

A.Litigation Division

1.Formulates policies, work programs, standards, guidelines and procedures including forms relative to the litigation work on the civil aspect of internal revenue cases under the National Internal revenue Code (NIRC) of 1997, as amended, and other related laws and regulations;

2.Submits to the Service all court decisions on civil cases filed and all approved revenue issuances prepared by the Division for regular updates of the Legal Information System;

3.Conduct studies and researches relative to its functions;

4.Coordinates with proper offices in the implementation of the abovementioned functions;

5.Actively coordinates and extends all possible assistance to the Office of the Solicitor General (OSG) with regard to the cases of the Bureau of Internal revenue being handled/represented by the OSG;

6.Prepares prescribed reports for submission to the offices concerned;

7.Prepares revenue issuances relative to its functions; and

8.Performs other functions as may be assigned.

Litigation Section I and II

1.Institute civil actions involving internal revenue cases;

2.Represents the Commissioner of Internal Revenue in the hearing/trial and related proceedings involving internal revenue cases;

4.Prepares all pleadings, briefs and memoranda to be filed with the Court of Tax Appeals, Regional Trial Courts, and other courts and administrative agencies connection with internal revenue cases pending before the same;

1.Formulates policies, work programs, standards, guidelines and procedures including form relative to the criminal prosecution of violations of the NIRC 1997, as amended, and relatd laws and regulations;

2.Represents the Commissioner of Internal Revenue before the DOJ and the Courts in the preliminary investigation/hearing/trial of RATE cases and other criminal cases involving violations of NIRC of 1997, as amended, rules and regulations including other laws administered by the BIR;

3.Evaluates complaints of tax evasion and swears-in qualified affiants to the Affidavit of Confidential Information;

4.Evaluates Claims for Informer Rewards and determines whether the informer is entitled to it;

5.Coordinates with other BIR offices and/or external offices for the successful prosecution of violations of internal revenue laws and regulations;

6.Submits to the service all court decisions on criminal cases filed and all approved revenue issuances prepared by the Division for regular updates of the Legal Information System;

7.Conducts studies and researches relative to the criminal of the NIRC of 1997, as amended;

8.Actively coordinates and extends all possible assistance to OSG in case the OSG represents the Bureau/People of the Philippines on criminal cases involving tax evasion and/or violations of internal revenue laws, rules and regulations including other laws administered by the BIR before the Courts;

9. Coordinates with proper offices in the implementation of the abovementioned functions;

10.Prepares prescribed reports for submission to the offices concerned;

11.Prepares revenue issuances relative to the abovementioned functions; and

12.Performs other functions as may be assigned.

Prosecutions Sections I and II

1.Institutes criminal actions against persons violating internal revenue laws and other tax laws administered by the Bureau of Internal Revenue;

2.Evaluates tax fraud cases referred by the National Investigation Division (NID), Regional Investigation Division, Large Taxpayers Service (LTS) and other offices involving a basic deficiency tax of at least One Million Pesos (P1,000,000.00) with the view of having them properly documented and substantiated to ensure successful prosecution thereof under the RATE Program;

3.Recommends and the files complaints for preliminary investigations to the Office of the Prosecutor or the Office of the Secretary of Justice, as the case maybe, on violation/s of internal revenue laws and regulations;

4.Interviews/prepares witnesses and evaluates evidence in connection with cases filed for violation of tax laws;

5.Summons, examines and tales testimony of persons pursuant to Sec. 5 of the NIRC of 1997, as amended, and other applicable laws;

6.Evaluates and receives confidential information filed by informants in relation to Section 282 of the NIRC of 1997, as amended;

7.Represents the Commissioner of Internal Revenue in the prosecution of the criminal cases involving tax evasion and/or violations of Internal Revenue laws, rules and regulations including other laws administered by the BIR;

8.Acts on petitions for review filed by the taxpayers in the Department of Justice , Court of Tax Appeals and other judicial and administrative agencies relative to fraud cases under their jurisdiction;

9.Prepares all pleadings, briefs and memoranda to be filed with the Department of Justice, Court of Tax Appeals, regular courts and administrative agencies relative to tax fraud cases;

10.Submits to the Service data or materials relative to criminal violations of internal revenue laws, rules and regulations as well as information on the effective enforcement of the prosecution processes for regular updates of Legal Information System;

13.Recommends deportation of alien taxpayers and/or inclusion in the Hold Order List and Watch List of persons prosecuted for violation of internal revenue laws, rules, regulations and other related laws and makes necessary representation as government counsel before the Deportation Board;

14.Refers cases for the filing of criminal action to the Ombudsman;

15.Evaluates and process claims for reward of confidential informers;

16.Prepares digest court decisions involving criminal cases filed;

17.Prepares monthly accomplishment reports on cases being handled;

18.Represents revenue officials and personnel in criminal cases brought against them in connection with the lawful performance of their official functions; and

19.Performs other functions as may be assigned.

C.National Investigation Division

1.Formulates policies, work programs, standard, guidelines and procedures including forms relative to the investigation of tax fraud cases and the conduct of intelligence work;

2.Conducts preliminary investigation of confidential information filed by informants of the BIR;

3.Makes arrest and seizures in relation to the violation of any penal law, rule or regulation administered by the BIR as provided under Section 15 of the NIRC of 1997, as amended;

4.Conducts audit policy cases and prepares audit manuals as a result of the audit conducted;

5.Coordinates and integrates all intelligence activities of Regional Offices;

6.Maintains systematic records of all cases handled by the Division;

7.Coordinates with the proper offices in the implementation of its functions;

8.Prepares prescribed reports for submission to the offices concerned;

9.Prepares revenue issuances relative to the abovementioned functions; and

10.Performs other functions as may be assigned.

1.Intelligence Section

1.1Sets-up work programs, standards, guidelines and procedures relative to the conduct of intelligence work;

1.2Assists the Investigation Section by drawing up an effective intelligence operations;

1.3Identifies vital third party information needed in the implementation of tax prosecution programs and requests such information from concerned office;

1.4Obtains information on a regular basis from third parties through access to records;

1.5Summons, examines and takes testimony of persons pursuant to Sec. 5 of NIRC of 1997, as amended, and other applicable laws and regulations;

1.6Conducts surveillance on persons identified and suspected to be involved in activities in violation of the NIRC of 1997, as amended to establish prima facie case of fraud on the basis of a tax assessment pursuant to Sec. 5 of the NIRC of 1997, as amended;

1.7Consolidates and interprets intelligence information relating to tax fraud matters from all available sources;

1.8Conducts liaison activities with other intelligence, police and other investigative agencies for the conduct of arrests as well as raids and seizures in cases referred/approved by the Commissioner;

1.9Coordinates with the Regional Investigation Division concerned on all intelligence operations including those on activities pertaining to smuggling, syndicated crimes and the use of fake BIR accountable forms;

1.10Prepares prescribed reports and updates/status for submission to the offices concerned;

1.11Supervises the safekeeping of confidential documents of the Division and controls all data and communications received pertinent to cases handled; and

1.12Performs other functions as may be assigned.

2.Investigation Section

2.1Sets-up work programs, standards, guidelines and procedures relative to the conduct of investigation of tax fraud cases and those involving violations of the NIRC of 1997, as amended;

2.2Prepares specific plans in the conduct of tax fraud investigation of suspected criminal violators of internal revenue laws and regulations in coordinator wit the Intelligence Section;

2.3Investigates tax fraud cases as may be referred and/or approved by the Commissioner and those developed by the Division;

2.4Investigates violations of the provisions of NIRC of 1997, as amended, committed by the taxpayer;

2.5Plans, organizes and conducts inventory taking and surveillance work in order to establish a prima facie fraud case on the basis of tax assessment pursuant to Section 5 of the NIRC of 1997, as amended, upon mission orders issued;

2.6Develops and investigates criminal cases for prosecution;

2.7Assists in the prosecution of criminal cases;

2.8Prepares prescribed reports and updates/status for submission to the offices concerned;

2.9Maintains systematic records of tax fraud cases handled by the Section; and

2.10Performs other functions as may be assigned.

3.Criminal Investigation Section

3.1Sets-up work programs, standards, guidelines and procedures relative to the conduct of investigation of tax fraud by the BIR;

3.2Prepares specific plans in the conduct of tax fraud investigation of suspected criminal violators of internal revenue laws and regulations in coordination with the Intelligence Section;

3.3Investigates tax fraud cases as may be referred and/or approved by the Commissioner and those developed by the Division;

3.4Investigates criminal violations of the provisions of NIRC of 1997, as amended, upon mission orders issued;

3.5Plans, organizes and conducts inventory taking and surveillance work in order to establish as prima facie fraud case on the basis of tax assessment pursuant to Section 5 of the NIRC of 1997, as amended, upon mission orders issued;

3.6Develops and investigates criminal cases for prosecution;

3.7Assists in the prosecution of criminal cases;

3.8Prepares prescribed reports and updates/status for submission to the offices concerned;

3.9Maintains systematic records of tax fraud cases handled by the Section; and

3.10Performs other functions as may be assigned.

IV. REPEALING CLAUSE;

All issuances or portions thereof not consistent with the provisions of this Order are hereby repealed or amended accordingly.

SUBJECT : ORGANIZATION AND FUNCTIONS OF THE INTERNAL AFFAIRS SERVICES, ITS DIVISION S AND SECTIONS

TO : All Internal Revenue Officials and Employees

I. OBJECTIVE:

This Order defines the organization and functions of the Internal Affairs Service including its divisions and their sections pursuant to the Rationalization Plan under Executive Order No. 366.

II. ORAGANIZATION:

The Internal Affairs Service shall be under the direct supervision of the Deputy Commissioner for Legal Group. It shall be headed by an Assistant Commissioner and shall be composed of the following divisions with their respective sections:

8. Provides guidance and operational directional direction to all divisions

Under the service relative to the abovementioned functions;

9. Coordinates with proper offices in the implementation of the

Abovementioned functions;

10. Monitors, evaluates and improves programs and activities under the

Responsibility of the Service;

11. Reviews, recommends and/or approves all reports and other actions of

The division under the Service;

12. Monitors and coordinates the activities of the Regional Investigation

Division of the Regional Offices pertaining to the fact-finding investigation

Of administrative cases of Bureau personnel;

13. Consolidates and/or prepares prescribed reports for submission to the

Offices concerned; and

14. Performs other functions as may be assigned.

A. Internal Investigation Division

1.Formulates and implements policies, work programs, standards, guidelines and procedures, including forms, relative to the preliminary/fact finding investigation and prosecution of administrative.

Cases filed against revenue personnel and the physical security

program of the Bureau;

2.Maintains systematic records of all administrative cases handled by the Division, courts and Civil Service Commission decision, resolutions and doctrines on administrative cases;

3. Coordinates with the proper offices in the implementation of the abovementioned function thru the Assistant Commissioner, Internal Affairs Services;

4.Prepares prescribed reports for submission to the offices concerned;

5.Prepares revenue issuances relative to the abovementioned functions; and

6.Performs other functions as may be assigned.

1.Anti-Graft and Investigation Section

1.1Evaluates the merits of all denunciations/complaints and reports

Against revenue officials and employees involving violations of the provisions of the Administrative Code of 1987 (EO 292) and the Omnibus Rules Implementing Book V of the said Code and related Civil Services Laws, The Code of Conduct and Ethical Standards of Public Officials and Employees (RA 6713), the Law on Sexual Harassment (RA 7877), Anti-Graft and Corrupt as implemented by RMO 53-2010, illegal enrichment cases and other allied laws, administrative issuances, regulations and prosecution thereon;

1.2Investigates all allegations of fraud or falsification or those

Involving misrepresentation or misdeclaration in the personal data of BIR employees in their 201 files such as status, age, educational qualification, Board/Bar/Civil Service eligibility, and other pertinent data as may be referred for investigation;

1.3Investigates matters regarding the failure of concerned revenue

Personnel to correct and/or submit his/her Statement of Assets, Liabilities and Networth and Disclosure of Business Interest & Financial Connections as mandated by law;

1.4Conducts integrity monitoring and investigation as may be

directed to determine whether the Bureau personnel are

personally benefiting from taxpayers and their representatives, or

from suppliers or others with whom the Bureau transacts official

business;

1.5Conduct spot-checking of revenue personnel to ascertain

compliance with the Civil Service Laws and Revised Code of

Conduct for Revenue Officials and Employees;

1.6Collates and evaluates pieces of evidence gathered after the investigation; If prima facie case exists, prepares the appropriate Formal Charge/s and/or Preventive Suspension Order/s, If warranted, against revenue personnel concerned for consideration and approval of the Commissioner of Internal Revenue; If no prima facie case exists, prepares a closing memorandum for consideration and approval of the Deputy Commissioner, Legal Group, detailing therein the facts and the law upon which is based and attaching therein pertinent records or documents;

1.7Refers the entire docket of the administrative cases with

Approved Formal Charges against revenue personnel to the

Personnel Adjudication Division and retains certified photocopies

of said dockets for the formal investigation of hearing, and acts as

Prosecutors in the proceedings of the said administrative cases;

1.8Refers regional cases to the concerned Revenue Regional Director

for the filling of the appropriate criminal case in case there are

Factual and legal bases therefor;

1.9Process and issues clearance and certification of no pending

Administrative case for revenue personnel; and

1.10. Performs other functions as may be assigned.

2.Security and Inspection Section

2.1Oversees the implementation of approved physical security

Program and measures for the safeguarding of the personnel,

Records, supplies and materials, facilities and building of the

Bureau, particularly its computers and other communication

equipment;

2.2Ensures that the security guards assigned in the Bureau perform

Their duty in accordance with terms and conditions of the

Contract entered into between the BIR and the private security

Agency contractor;

2.3 Requires the submission of incident/spot reports by the private

Security agency, If necessary, and validates the same;

2.4Conducts spot-checking of assigned security guards on duty;

2.5 Verifies the authenticity/correctness of the Summary Report of

Attendance of Security Guards and other related documents for submission to the Accounting Division for Billing Statement purposes;

2.6 Prepares and submit pertinent documents for security service

Contract requirements to the Bids and Awards Committee as requires under R.A. 9184;

2.7Coordinates with the government agencies on security matters;

And

2.8Performs other functions as may be assigned.

B. Personnel Adjudication Division

1.Formulates and implements policies, work programs, standards, guidelines and procedures, including forms governing formal investigation/hearing of administrative cases of Bureau personnel for speedy, fair and judicious disposition of cases;

2.Ensures the proper conduct of administrative investigation/hearing without necessarily adhering strictly to the ethical rules of procedure and evidence applicable to judicial proceedings;

3.Prescribes and enforces rules and regulations to carry out its mandate;

4.Maintains a systematic compilation and computerized files and digest of decisions and doctrines of court and administrative bodies;

5.Coordinates with the proper offices and agencies of government in the implementation of the abovementioned functions;

6. Prepares prescribed reports for submission to the offices concerned;

7. Prepares revenue issuances relative to the abovementioned function; and

8.Performs others functions as may be assigned.

Hearing Panel Sections I, II and III

1.Conducts hearing of administrative charges filed by the Regional Offices, Formal charges prepared by the Anti-Graft and Investigation Section and approved by the Commissioner of Internal Revenue, including sworn written complaint by any person involving illegal enrichment cases against revenue personnel, violations of Anti-Graft and Corrupt Practices Act, Offences Punishable under the Administrative Code of 1987 (EO 292), Civil Service laws and regulations and memoranda circulars;

2. Causes the service of the approved formal charge/s and/or preventive suspension order/s and other notices to the respondent/s and/or through his/her office;

3. Evaluates testimonies of witnesses, as well as evidence presented during formal investigation/hearing submitted by the Internal Investigation Division, acting as prosecutors, or those files by respondent/s or his/her lawyer/s;

4.Conducts studies and researches and issues resolutions on all questions that may arise during formal investigation, including issues on existing jurisprudence and principles on administrative law and adjudication;